DURST v. UNITED STATES

Civ. A. No. 75-67 Erie.

409 F.Supp. 1046 (1976)

Marien E. DURST and G. Chester Durst, Executors of the Estate of John E. Dieteman, Deceased v. UNITED STATES of America.

United States District Court, W. D. Pennsylvania.

March 18, 1976.


Attorney(s) appearing for the Case

William F. Illig, Erie, Pa., for plaintiffs.

Blair Griffith, U. S. Atty., Pittsburgh, Pa., Archie Parnell, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

WEBER, District Judge.

This is a suit for refund of estate taxes erroneously assessed and paid brought in this court under 28 U.S.C. § 1346(a)(1). Plaintiffs are the executors of the estate of decedent who died in 1971. It is the government's inclusion of the assets of an inter vivos irrevocable trust in the decedent's taxable estate that gives rise to the present claim.

Decedent, hereinafter called...

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